PROBLEMS OF PERSONAL INCOME TAX GENERATION AND ADMINISTRATION IN ENUGU STATE

(A CASE STUDY OF INTERNAL REVENUE ENUGU NORTH)

By

ABALLA JOAN .O. AC/H2002/127

Presented To

Department of Accountancy

    This project work is carried out on problem of personal income tax generation and administration taxation can be simply defined as a compulsory contribution by individuals and organizations to a statutory Authority.  The merits of taxations are numerous for instance, it could be used for re-distribution of income or for stabilizing the economy.
    In the recent past and till date it has not been easy to fully realized the objectives of taxation owing to the existence of inefficiency and ineffectiveness in the system of administration and collection of personal income tax in Enugu state.  This project problems of personal income tax Generation and Administration in Enugu State.  (A case study of internal Revenue Enugu â€" North) will highlight those problem militating against the attainment of the objective of taxation.
    In carrying out this research work, questionnaires bad been used to collect data and simple percentage analysis was used to analyse the data collected.
    Also this research work enabled me to observed whether inhabitants of Enugu North Local Government Area indulge so much in tax avoidance and tax evasion because they have not been sufficiently enlightened on the important and merits of taxation.
    Finally the research work carried out helped the researcher to know if there is enough personnel needed for effective tax collection and administration.  The limitation of this study is monetary problem and time, there will be scarcity of accurate national statistics.
 

TABLE OF CONTENTS
Title page                                    ii
Approval page                                iii
Dedication                                    iv
Acknowledgement                                v
Abstract                                    vi
Proposal                                    viii
Table of contents                                x

CHAPTER ONE:
 Introduction                                1
    Background of study                        1
    Board of internal revenue Enugu                2
    Statement of the problem                        8
    Objectives of the study                        10
    Formulation of research hypothesis                11
    Delimitation / limitation of the study                13

CHAPTER TWO:
Literature Review                                14
    Origin and importance of taxation in nigeria            14
    Importance of taxation in nigeria                18
    Qualities of good tax system                    20
    Effects of taxation                            25
    Personal income taxation (general criteria)            27
    Problems of personal income tax generation            34
    Problems of personal income tax administration        36

CHAPTER THREE:
Methodology                                43
3.1    Population                                43
3.2    Sample                                44
3.3    Instrument                                45
3.4    Validation of instrument                        46
3.5    Collection of data                            46

CHAPTER FOUR
    Presentation and analysis of data collected            49
4.1    administration and collection of questionnaire        49
    Analysis of questionnaire using the simple percentage    50

CHAPTER FIVE
5.1    Summary and conclusion                        59
5.2    Recommendation                            61
Bibliography                            65
References                                66